公司治理与内部会计控制信息披露相关性研究

发布时间：2018-10-12 20:51

【摘要】：本文以沪深两市的2010年的180家主板企业为研究对象，，根据财政部颁布的11个内部会计控制规范，构建评分表，运用内容分析法对内部控制自我评估报告进行打分，得出内部会计控制信息披露指数。本文通过对我国近今年来的内部会计控制信息披露现状的描述中，分析了导致我国目前内部会计控制信息披露质量较低公司内部治理和公司外部治理两个层面的原因。从公司内外部治理角度分析公司治理对内部会计控制信息披露的影响，运用因子分析法和线性回归法探讨公司内部治理，具体包括：内部股权激励、内部薪酬激励、内部治理独立性、内部会议次数、内部评价意见；公司外部治理，具体包括：外部市场治理、外部社会治理、外部监管治理共8个公司内外部治理因子对内部会计控制信息披露的影响。实证研究得出：内部治理独立性、内部评价意见、外部社会治理、外部监管治理与内部会计控制信息披露质量正相关，内部股权激励、内部薪酬激励、内部会议次数、外部市场治理与内部会计控制信息披露质量不相关。最后本文从公司内部治理和公司外部治理两个公司治理角度分别提出改善内部会计控制信息披露质量的政策建议。
[Abstract]:In this paper, 180 main board enterprises in Shanghai and Shenzhen stock markets in 2010 are taken as the research objects. According to the 11 internal accounting control standards promulgated by the Ministry of Finance, the scoring table is constructed, and the internal control self-assessment report is scored by the content analysis method. Get the internal accounting control information disclosure index. Based on the description of the current situation of internal accounting control information disclosure in China this paper analyzes the causes of the low quality of internal accounting control information disclosure in our country and the external corporate governance. This paper analyzes the influence of corporate governance on the disclosure of internal accounting control information from the angle of internal and external governance, and discusses the internal governance of the company by means of factor analysis and linear regression method, including: internal equity incentive, internal compensation incentive, internal equity incentive, internal compensation incentive, internal equity incentive and internal compensation incentive. Internal governance independence, number of internal meetings, internal evaluation opinions; external corporate governance, including: external market governance, external social governance, The influence of internal and external governance factors on internal accounting control information disclosure in 8 companies. The empirical study shows that: internal governance independence, internal evaluation opinion, external social governance, external regulatory governance and internal accounting control information disclosure quality, internal equity incentives, internal compensation incentives, internal meetings, External market governance and internal accounting control information disclosure quality is not related. Finally, this paper puts forward some policy suggestions to improve the quality of internal accounting control information disclosure from the two aspects of corporate governance and external governance.
【学位授予单位】：浙江理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51

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